Diritto tributario europeo

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Summary: This book provides a systematic analysis of European tax law, integrating the methodologies commonly used in direct taxation and European law, and combining the theoretical analysis with practical applications and jurisprudential references. The manual is divided into three parts. The first part analyzes the relevance of the national legal system, focusing on institutional aspects, the judicial system, regulatory sources and principles, and verifying their impact on tax matters. The second part focuses on the three pillars of primary legislation relevant to tax matters, namely fundamental rights, fundamental freedoms and State aid, with particular attention to direct taxes. The third part deals with secondary law, examining the directives that remove tax obstacles to transnational situations, those that strengthen administrative cooperation, as well as those on the fight against tax avoidance on the resolution of tax disputes. It also provides an overview of the proposed directives on direct taxes, the value added tax system and some other taxes. This third edition has been revised and updated to July 2022

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Summary: This book provides a systematic analysis of European tax law, integrating the methodologies commonly used in direct taxation and European law, and combining the theoretical analysis with practical applications and jurisprudential references. The manual is divided into three parts. The first part analyzes the relevance of the national legal system, focusing on institutional aspects, the judicial system, regulatory sources and principles, and verifying their impact on tax matters. The second part focuses on the three pillars of primary legislation relevant to tax matters, namely fundamental rights, fundamental freedoms and State aid, with particular attention to direct taxes. The third part deals with secondary law, examining the directives that remove tax obstacles to transnational situations, those that strengthen administrative cooperation, as well as those on the fight against tax avoidance on the resolution of tax disputes. It also provides an overview of the proposed directives on direct taxes, the value added tax system and some other taxes. This third edition has been revised and updated to July 2022